Please fill in the missing spots in the yellow boxes with the FORMULA, not the number. Thank you.

Comparative Income Statements For Years Ended December 31, 2026-2023 \begin{tabular}{lrrrr|} \hline & 2026 & 2025 & 2024 & 2023 \\ \hline Net sales & $180,000 & $160,000 & $140,000 & $100,000 \\ Cost of goods sold & 118,000 & 96,000 & 86,000 & 72,000 \\ Gross margin & 62,000 & 64,000 & 54,000 & 28,000 \\ Operating expenses & 18,000 & 18,000 & 18,000 & 16,000 \\ \cline { 2 - 5 } Net income & $44,000 & $46,000 & $36,000 & $12,000 \\ \cline { 2 - 5 } & & & & \end{tabular} Company Comparative Balance Sheets \begin{tabular}{lrrrr|} \hline \multicolumn{5}{c}{ For Years Ended December 31, 2026-2023 } \\ \hline & 2026 & 2025 & 2024 & 2023 \\ \hline Cash & $40,000 & $54,000 & $16,000 & $28,000 \\ Accounts receivable, net & 50,000 & 45,000 & 39,000 & 28,000 \\ Merchandise inventory & 53,000 & 24,000 & 39,000 & 18,000 \\ Plant assets, net & 110,000 & 90,000 & 70,000 & 60,000 \\ Total assets & $253,000 & $213,000 & $164,000 & $134,000 \\ & & & & \\ & & & & \\ Current liabilities & $35,000 & $29,000 & $26,000 & $22,000 \\ Long-term liabilities & 60,000 & 70,000 & 70,000 & 80,000 \\ Common stock & 20,000 & 20,000 & 20,000 & 20,000 \\ Retained earnings & 138,000 & 94,000 & 48,000 & 12,000 \\ Total liabilities and equity & $253,000 & $213,000 & $164,000 & $134,000 \\ \hline \hline \end{tabular}